VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

32,770/-. The assessee is engaged in the business of manufacturing of plastic pipes and fittings and containers of plastics at its manufacturing units situated in integrated industrial state. The assessee ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd company has claimed deduction under section 80IC of the Act for 3 different units i.e. 2 units located at Haridwar

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

32,770/-. The assessee is engaged in the business of manufacturing of plastic pipes and fittings and containers of plastics at its manufacturing units situated in integrated industrial state. The assessee ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd company has claimed deduction under section 80IC of the Act for 3 different units i.e. 2 units located at Haridwar

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

32,770/-. The assessee is engaged in the business of manufacturing of plastic pipes and fittings and containers of plastics at its manufacturing units situated in integrated industrial state. The assessee ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd company has claimed deduction under section 80IC of the Act for 3 different units i.e. 2 units located at Haridwar

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

section 263 of the Act. He remitted the order back to the AO\nto pass fresh order after conducting proper enquiries.\n9.\nOn careful consideration of material facts on record, we observed that Ld\nPCIT had completely ignored the other facts on record that in the case of\nIrfan, in subsequent appeal before CIT(A), the addition was deleted. Further

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

32-38)\nix) Smt Manju Kaushik v DCIT (2020) 113 taxmann.com 643 (Jaipur-Trib)\n09/12/2019 (CLPB 39-48)\nWe pray the Hon'ble bench to direct the Id. AO to delete addition of Rs.\n1,04,35,000/- under the facts and circumstances of the case and in view of\njudicial precedents.”\nThe Id. A/R of the assessee further submitted

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

1), Limited, 318, Shambhoo Nagar, Firozabad. Shikohabad. PAN :AABCH7576E (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangee, C.A. Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 16.12.2025 Date of pronouncement 29.12.2025 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: Both these appeals have been filed by the assessee against the separate orders of the learned Commissioner

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

1), Limited, 318, Shambhoo Nagar, Firozabad. Shikohabad. PAN :AABCH7576E (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangee, C.A. Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 16.12.2025 Date of pronouncement 29.12.2025 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: Both these appeals have been filed by the assessee against the separate orders of the learned Commissioner

GRAM VIKAS KALYAN SANSTHAN,MATHURA vs. I.T.O. (TDS), AGRA

In the result, the appeal of the assessee is partly allowed

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhgram Vikas Kalyan Sansthan, Vs. Income Tax Officer (Tds), Nagla Aklha, Sonkh – Goverdhan Road, Agra. Mathura – 281 123 (Uttar Pradesh). (Pan : Aaatg3272E) (Appellant) (Respondent) Assessee By : Shri Rajan Gupta, Ca Revenue By : Shri Shalenndra Shrivastava, Sr. Dr Date Of Hearing : 13.10.2025 Date Of Order : 28.10.2025

section 201/201(1A) of the Act. In case, the payee declares the abovesaid income in their return of income and pays the due tax, the liability of the assessee is discharged and before making the disallowance, the Assessing Officer has to determine whether the assessee is in default or not u/s 201/201(1A). In 7 case, it is found that

SH SANJAY BANSAL ,MORENA vs. A.C.I.T (CENTRAL), GWALIOR

In the result, assessee's appeal is dismissed

Bench: learned CIT(Appeals) who has very exhaustively passed the impugned order in 60 pages and considered all the submissions of the assessee in the tabulated form and otherwise, which need not to be repeated again for the sake of brevity. However, learned CIT(Appeals) partly allowed assessee's appeal confirming the addition only to the extent of Rs.71,44,045/- as against addition of Rs.91,06,669/-. 4. Assessee is in appeal before the Tribunal on the following grounds : "1.Because in any view, th

disallowable expenditure u/s 40A(3) read with Rule 6DD of the 1.T. Act in mechanical, summary & brief manner without appreciating & brushing aside the Nature of transaction in the peculiar facts & circumstances, and the evidence furnished. The addition made on merely assumptions, presumptions, surmises & unwarranted arbitrary, highly unjust, conjectures and grossly capricious, wrong, illegal, bad in facts & law. 5.2 Because

SAINT MARKS SCHOOL SIKSHA SAMITI,AGRA vs. JAO (EXEMPTIONS), AGRA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh(Through Virtual Hearing) Saint Marks School Siksha Samiti, Vs. Jurisdictional Assessing 41, Saint Peters Colony, Ghatia, Officer-Exemption Hariparvat, Agra Ward, Agra (Appellant) (Respondent) Pan: Aaeas7764A

32,532 ( Rs. 2,08,81,587/- towards running expenses and Rs. 18,50,945/- as addition to fixed assets). Thus, there was a surplus of Rs. 19,03,032/- which was stated to be below the maximum permissible limit of 15 percent for accumulation of income. The return of income for the assessment year 2023-24 was filed

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

disallowances. However, Ld PCIT was of the opinion that the AO had not verified the above issues by overlooking the immediate cash withdrawals by Mr. Irfan or transfers to other accounts, may be dummy accounts maintained by him. The nature of cash withdrawals indicates modus operandi for providing accommodation entries, the immediate cash withdrawal and transfer of funds to other

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

disallowances. However, Ld PCIT was of the opinion that the AO had not verified the above issues by overlooking the immediate cash withdrawals by Mr. Irfan or transfers to other accounts, may be dummy accounts maintained by him. The nature of cash withdrawals indicates modus operandi for providing accommodation entries, the immediate cash withdrawal and transfer of funds to other

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

disallowances. However, Ld PCIT was of the opinion that the AO had not verified the above issues by overlooking the immediate cash withdrawals by Mr. Irfan or transfers to other accounts, may be dummy accounts maintained by him. The nature of cash withdrawals indicates modus operandi for providing accommodation entries, the immediate cash withdrawal and transfer of funds to other

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED, AGRA

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

section 263 of the Act. He remitted the order back to the AO\nto pass fresh order after conducting proper enquiries.\n9. On careful consideration of material facts on record, we observed that Ld\nPCIT had completely ignored the other facts on record that in the case of\nIrfan, in subsequent appeal before CIT(A), the addition was deleted. Further

RANJANA CHATURVEDI,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA

In the result, the appeal of the assessee is allowed

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalito-1(3)(1), Ranjna Chaturvedi Ayakar Bhawan, 9A, T Point, Behind Back Vs. Radhika Vihar, Gate Skjs, Govind Nagar, Phase-Ii, Mathura-281001 (U.P.) Mathura-281004 (U.P.) Pan-Afopc4950N (Appellant) (Respondent) Assessee By Shri M.M. Agarwal, Ca Department By Shri Shailendra Srivastava. Sr. Dr Date Of Hearing 22/05/2025 Date Of Pronouncement 24/06/2025

1. Because section 115BBE had no application for the year under consideration. 2. Because in the facts and circumstances of the case, learned appellate authority has erred in confirming disallowance of Rs.115,296 towards interest ignoring that appellate had sufficient interest free funds for withdrawal of Rs.10,00,000. 3. Because in the facts and circumstances of the case, learned

DY C.I.T.-3, MATHURA vs. M/S KOSHDA BUILDCON PVT. LTD., MATHURA

In the result, this appeal filed by the Revenue stands allowed for

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2014-15]

1. That the Ld. CIT (A)-1, Agra has erred in law and facts in deleting the addition of Rs.5,17,61,420/- because the applied percentage completion method in assessment order is correct as the "Project Completion Method" was not in existence before 01.04.2003. 2. That the decision of Ld. CIT (A)-1, Agra is not acceptable

INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,

In the result, the appeal of the Revenue is dismissed

1 to 5 of judgement\nset\nii) Judgment of the Hon'ble Supreme Court in the case of CIT Vs. Chunnilal as reported\nin 211 ITR 11. Copy placed at page 6 of judgement set regarding source of source.\niii)\nJudgment in the case of Mis. Loil Overseas Food Ltd. vs. ITO as reported in (2017)\n88 taxmann.com 782 (Chandigarh